d) For purposes of determining the liability of persons, firms, or corporations controlling franchises or business operations in multiple locations for the second and subsequent violations of this section, each individual franchise or business location shall be deemed a separate entity

In response to a series of detailed questions prompted by a review of its corporate documents, BAT said: We do not intend to answer questions or address allegations apparently based on highly selective and out-of-context documents, about matters which are more properly addressed and in many instances are being addressed with our full co-operation by governments and customs authorities around the world. The company said it knew that some of its products are handled other than through official channels, but added that we cannot control the distribution chain all the way to the final customer. But the documents clearly show that BAT and its subsidiaries did attempt to control the distribution chain all the way to the final customer and employed a carefully coded language to discuss and plan those operations
Cigarette Smoking and Respiratory Diseases Smoking can cause a range of respiratory diseases, including chronic bronchitis, emphysema, and chronic obstructive pulmonary disease (COPD)
Atlanta: Centers for Disease Control and Prevention ( 26
Once it dries down it has a very nice suede scent with a tiny touch of sweetness